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A taxpayer and the IRS discuss options to pay a tax debt.
A taxpayer has not petitioned the U.S. Tax Court in dispute of proposed IRS adjustments to their return.
A taxpayer does not respond or sign the examination report in agreement with examination changes.
Taxpayers estimate what they owe when filing an extension and submit payment.
Available for Collection Cases, taxpayers can petition Tax Court if they disagree with the Appeals decision.
If taxpayers cannot file by the due date of the return, they can request an extension of time to file on an IRS tax form.
Action that allows a taxpayer the opportunity to appeal the collection action and continue to Tax Court if the taxpayer disagrees with the Appeals decision.
The examination is concluded, the taxpayer chooses to pay, or make arrangements to pay, balance due.
A taxpayer’s written response detailing the reason they do not agree to the audit adjustment and requests the case move to Appeals.
A taxpayer provides documents requested either before or during the examination to support amounts on tax return.
Process used by the IRS when the taxpayer disagrees with the results of an audit of a tax return; taxpayers can request an audit reconsideration when the balance due from the audit remains unpaid.
A taxpayer requests refund/abatement of interest, penalties, overpaid tax, and/or additional tax.
A taxpayer, who disagrees with the examination changes and paid the tax due, requests a refund.
A taxpayer timely files for relief from additional tax owed due to his or her spouse or former spouse failing to report income or other return information properly.